I have a client that recently purchased a beauty salon from a company that went into liquidation. The employees are on PAYE and they're paid a percentage of the revenue they generate.
When the salon was purchased it was a couple of weeks into the pay period and as a result my client covered the cost of such commission without any related income when the employees were paid at the end of the month. I think this should therefore be treated as a cost of the acquisition and capitalised but I'm not sure how the Tax relief would work. I can't see that this would qualify as AIA.
I'd love to have anyones thoughts on this.